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Journal articles on the topic 'Customs audit'
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1
Adomavičiūtė, Danutė, and Jonas Mackevičius. "Muitinės audito organizavimas ir jo tobulinimo galimybės." Informacijos mokslai 62 (January 1, 2012): 81–96. http://dx.doi.org/10.15388/im.2012.0.1581.
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Straipsnyje nagrinėjama muitinės audito reikšmė, tikslai ir jo vieta audito sistemoje. Muitinės auditas apibūdinamas kaip procesas, kurio metu muitinės pareigūnai atlieka ūkio subjekto veiklos vertinimą, tikrindami muitinės deklaracijose esančios informacijos teisingumą. Pabrėžiami muitinės audito bendri bruožai ir esminiai skirtumai, palyginti su finansinių ataskaitų, valdymo, veiklos ir kitomis audito rūšimis. Tiriamos muitinės audito sritys: importo, eksporto, tranzito ir kitos muitinės procedūros. Akcentuojamas audito proceso nuoseklumas; nagrinėjami pagrindiniai muitinės audito etapai: 1) planavimo ir atrankos,2) pasirengimo, 3) vykdymo, 4) rezultatų įforminimo, 5) peržiūros. Nagrinėjant muitinės audito tobulinimo galimybes ypač pabrėžiamas strateginio audito taikymas vertinant verslo įmonių rizikas.Reikšminiai žodžiai: muitinė, muitinės auditas, audito sritys, audito atlikimo etapai, tobulinimo galimybės.Organization of Customs Audit and Possibilities of DevelopmentDanutė Adomavičiūtė, Jonas Mackevičius Summary The main strategic objective of Lithuanian customs is the defence of the market and society in the field of the foreign trade while implementing the policy of the European Community’s taxes and trade. To achieve this objective, one of the main challenges is to implement measures related to the safety and security of the international trade supply and to prevent terrorism, smuggling, organised crime and other criminalities. The focus is placed on the application of the audit-based control measures in order to overcome the logistical barriers that inevitably arise in the process of international trade. The customs audit is of a great importance in the process of the customs inspection. The control based on the methods of the customs audit assures better opportunities of anti-breaches. Moreover, a faster flow of goods traffic at the external border of the European Union is assured while carrying out most inspections at the companies’ residences. Therefore, it is important to improve the customs audit, combining this process with the changing business environment. This also has to do with the ongoing market processes. Recently, the customs of the EUcountries have begun appreciating the activities of the business enterprises, seeking to gain the status of the authorised economic operator (AEO). The customs audit is a highly effective tool ensuring the business enterprise activities’ assessment in the financial, legal and security aspects. The main objectives of the customs audit are the following: 1) to check the data accuracy and comprehensiveness indicated in the customs declarations, 2) to define the breaches on the basis of which duties and other taxes are being counted, and errors of the data in the documents provided by the importers and exporters as well as other persons accepting the customs obligations, 3) to evaluate the entities’ activities and compliance with the requirements. A comparison of all types of the audit shows that the customs audit has many features in common with the other types of the audit. There is a special correlation between the customs audit and financial, operational and management audit. The customs audit, having common features with other types of the audit, has also some differences. Its different goal has its own special features. Customs procedures, goods’ customs value, goods’ classification, origin and other things can become the inspected areas of business enterprises’ activities and the items to be assessed. Customs’ conducted process of the business enterprise activities assessment has a number of procedural aspects arising from the activity’s particularity. The assessment of business enterprises’ activities in Lithuanian customs is carried out taking into consideration the issuing/non-issuing of the AEO status when the customs audit assesses the activities of the economic operator and its compliance with the established criteria.
2
Pankova, S. V., and V. V. Popov. "Applying analytical procedures for performance audit of customs authorities." Economic Analysis: Theory and Practice 19, no. 6 (June 29, 2020): 1035–55. http://dx.doi.org/10.24891/ea.19.6.1035.
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Subject. The article considers the development of a set of methods and indicators of economic analysis, which can be used for performance audit of customs authorities, using the Volga Customs Administration case. Objectives. The aim is to justify the use of analytical procedures to rank the effectiveness of customs payments for the purpose of performance audit of customs authorities. Methods. We employ general scientific methods of research, i.e. dialectical and monographic methods, logical analysis, comparison, as well as the Euclidean distance method. Results. We reviewed works by Russian and foreign scholars on the history of customs audit development and internal financial control of customs authorities, gave scientific credence to attributing the system of customs payment and performance to the indicators of economic activity of customs authorities. Due to the lack of methods for assessing the performance of customs authorities, the use of analytical procedures during the performance audit seems to be a promising area. Conclusions. When verifying the scientific hypothesis put forward in the study, we established that the introduction and development of the ranking system for the performance of customs authorities related to the collection of customs duties can contribute to effective financial audit of customs authorities in general.
3
Azizov, Sherzod. "Some Methods of Establishment of a Modern Customs Audit Mechanism in Uzbekistan." Revista Gestão Inovação e Tecnologias 11, no. 2 (June 5, 2021): 1778–94. http://dx.doi.org/10.47059/revistageintec.v11i2.1798.
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The article highlights the ongoing reforms in Uzbekistan in connection with the creation of a modern customs audit mechanism, the measures taken, its relevance to the general audit and accounting, differences and similarities. It is also necessary to thoroughly analyze the process of customs audit, the disclosure and implementation of its content, accounting documents and financial statements, the importance of the methods used is described in detail. Based on the creation of a modern customs audit mechanism in Uzbekistan, proposals and recommendations for further methodological improvement of the institute have been developed.
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Albrecht, Dalton J., and Daniel Kiselbach. "Customs Audits, Verifications and Voluntary Disclosures in Canada." Global Trade and Customs Journal 6, Issue 7/8 (July 1, 2011): 339–42. http://dx.doi.org/10.54648/gtcj2011041.
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The process of handling a customs or trade audit or verification can be an extraordinarily difficult experience for the uninitiated. Many customs managers who successfully complete a customs audit or verification in Canada have: (1) a good understanding of current regulatory requirements; (2) systems and processes for tracking information and documents; (3) an ability to provide timely and accurate responses; and (4) reviewed potential audit or verification compliance issues with a customs advisor prior to responding to an auditor or verification officer. Customs managers may conduct self-reviews in order to prepare for an audit. Non-compliance discovered in the course of a self-review may, in some circumstances, be disclosed to government officials in order to avoid penalties. The Canada Border Services Agency (CBSA), the Canada Revenue Agency (CRA) and Foreign Affairs and International Trade Canada have voluntary disclosure programmes.
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Березюк and V. Berezyuk. "Background and Principles of Customs Audit in the Republic Of Kazakhstan." Auditor 3, no. 3 (April 12, 2017): 10–20. http://dx.doi.org/10.12737/25164.
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Until recently, some leading economists considered revision as the main form of fi nancial control. At the same
time in the world practice there is such form of control, as the state audit, which joins the fi nancial audit, performance
audit and, in our opinion, the customs audit. Th e article considers problems of formation and development of the customs
audit in the Republic of Kazakhstan.
6
������� and V. Berezyuk. "Background and Principles of Customs Audit in the Republic Of Kazakhstan." Auditor 3, no. 3 (April 12, 2017): 10–20. http://dx.doi.org/10.12737/article_58f8b2f612b6a7.02240518.
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Until recently, some leading economists considered revision as the main form of fi nancial control. At the same
time in the world practice there is such form of control, as the state audit, which joins the fi nancial audit, performance
audit and, in our opinion, the customs audit. Th e article considers problems of formation and development of the customs
audit in the Republic of Kazakhstan.
7
Glazkova, G. "Customs Audit: Problems of Formation and Development." Auditor 7, no. 4 (May 20, 2021): 52–55. http://dx.doi.org/10.12737/1998-0701-2021-7-4-52-55.
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The article is devoted to one of the tools of customs control, namely the institute of customs audit, which can develop in two directions - either as an independent type of entrepreneurial activity, or within the framework of existing legislation, organization and practice of audit activity.
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Agapova, A. V., I. A. Gokinaeva, and A. A. Meleshkina. "“Customs Audit” Direction: Implementation for the Purpose of Electronic Customs Development." Financial Journal, no. 3 (2019): 106–16. http://dx.doi.org/10.31107/2075-1990-2019-3-106-116.
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Mirtaleb, Shekofe, and Morteza Sameti. "Performing Audit after Clearance in the Customs." Asian Journal of Research in Banking and Finance 5, no. 4 (2015): 95. http://dx.doi.org/10.5958/2249-7323.2015.00058.9.
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Goltyapina, I. Y. "Problems of legal regulation of customs audit." Право и государство: теория и практика, no. 4 (2021): 312–14. http://dx.doi.org/10.47643/1815-1337_2021_4_312.
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Cucić, Vuk. "Administrative Law Challenges of Post-Clearance Audit in Serbia." Anali Pravnog fakulteta u Beogradu 69, no. 1 (March 23, 2021): 231–49. http://dx.doi.org/10.51204/anali_pfbu_21109a.
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Most imported/exported goods are not controlled by customs authorities at the border. This allows for the fast release of goods and the better functioning of international trade. The backbone of this system consists of customs declarations filed by the importers/exporters, selective control at the border, based on risk assessment, and the post-clearance audit (PCA) of the accepted customs declarations. This pape r deals with the questionable practice of the Serbian Customs Administration with regard to the conducting of the PCA, particularly its relation with the Law on General Administrative Procedure and the issues related to the classification of goods according to customs tariff. The author identifies issues regarding the transparency, interpretation and implementation of the PCA in Serbia and contests the (internationally recognized) practice of changing the classification of goods in accepted customs declarations. The author proposes possible solutions for identified challenges.
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Djaali, Djaali, Maruf Akbar, and Karuna Karuna. "The Effect of Integrity, Work Culture, Knowledge of Audit Techniques, and Task Commitment Toward The Performance of Customs and Excise Auditors." Journal of Business and Behavioural Entrepreneurship 1, no. 1 (December 16, 2017): 27–34. http://dx.doi.org/10.21009/jobbe.001.1.03.
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The objective of this research is to get about the effect of integrity, work culture, knowledge of audit techniques, and task commitment toward the performance of customs and excise auditors. The research was conducted using survey method with quantitative approach. The size population in this research is 210 at customs and excise auditors. Research sample were selected as mush as 140 auditors using simple random sampling technique. The data obtained with questionnaires and test. The data analyzed using path analysis technique. The finding show that integrity, work culture, knowledge of audit techniques and task commitment have positive direct effect toward the performance of customs and excise auditors. Integrity, work culture and knowledge of audit techniques have positive direct effect toward the task commitment. Integrity and knowledge of audit techniques have positive direct effect toward work culture.
13
Шевчук, О. А., and О. В. Шевчук. "ACTUALIZATION OF CUSTOMS CONTROL FORMS." Економічний вісник. Серія: фінанси, облік, оподаткування, no. 4 (January 21, 2020): 212–21. http://dx.doi.org/10.33244/2617-5932.4.2020.212-221.
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The research on the forms of customs control was conducted. There was analyzed the specifi c of control activity of customs authorities in the fi eld of fi nancial relations, conditions and forms of its realization. Introduction of the system of analysis and risk management, customs inspection, and the method of “customs audit” into the practice of customs control is suggested.
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Yuri Kostyshyn. "CONCEPTUAL FOUNDATIONS OF CUSTOMS CONTROL RESEARCH." European Cooperation 1, no. 45 (January 31, 2020): 51–62. http://dx.doi.org/10.32070/ec.v1i45.76.
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Based on the analysis of predecessors’ research, the article identifies four prevailing conceptual approaches to the disclosure of the essence of the category "customs control" (functional, procedural, methodological and financial), which allowed to conclude the complex nature of the latter. The following features of customs control are highlighted: 1) customs control is an integral part of financial control, since its purpose is to assess financial flows caused by the movement of goods and other objects abroad 2) customs control is an integral part of state control, which is due to the presence of authority in its subjects and the procedural and procedural form of implementation of customs control; 3) the preliminary-prohibiting nature of customs control; 4) features of the implementation of forms of customs control (can be carried out exclusively in areas of customs control, outside the relevant customs zones) 5) features of the principles of implementation of customs control, due to its specifics; 6) the specifics of controlled objects (currency values, accompanied and unaccompanied baggage, vehicles, goods or freight, goods containing intellectual property, international mail, etc.) 7) the specificity of methods and techniques of customs control (verification of documents, current customs audit, audits, oral questioning, inspection of customs facilities, etc.) 8) preventive, since the target orientation of customs control is to prevent customs violations regulations and smuggling. The proposed clarified interpretation of this category as a special type of state financial control, carried out in the zones of customs control by authorized entities when moving goods and other items across the country’s border by methods established by law, is aimed at observance of customs legislation by controlled entities.
15
Alam, Shawkat, and Saif Uddin Ahammad. "Improving Trade Competitiveness Through a Risk-based Approach: Post-clearance Audits in Bangladesh Customs." Global Trade and Customs Journal 17, Issue 4 (March 1, 2022): 158–70. http://dx.doi.org/10.54648/gtcj2022021.
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To create new development opportunities in the Global South, developing countries must enable greater trade facilitation with the global economy. Customs officials, who are at the front line and act as gatekeepers for market access, must often balance competing priorities between ensuring regulatory compliance and efficient processing of a high volume of consignments and goods. Currently, customs processes in developing countries often act as bottlenecks in the global supply chain which create undue costs for exporters and traders, yet these countries must also tackle the growing problem of illegal or unlawful trade. Post-clearance audits (PCAs) provide an effective risk management technique that can be used in conjunction with automated risk-based selectivity. This approach provides a holistic, risk management approach to customs processing. PCAs can also assist customs to promote an expedited release of goods without compromising the control of high-risk consignments. This article examines the weakness and the challenges of implementing PCAs within the domestic regulatory framework of Bangladesh. To achieve this objective, this article has obtained primary evidence from key stakeholders including Bangladesh Customs to develop insight and analysis into implementing PCA into the Bangladeshi regulatory framework. As this article will explore, these challenges include implementing an automated risk-based selectivity approach, online connectivity among relevant agencies, customs-to-customs cooperation, customs-to-business cooperation and developing greater technical capacity through skilling-up the workforce. Post-clearance Audit, Risk Management, Customs Control, Trade Facilitation, Bangladesh Customs
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Петрик, Олена Анатоліївна, and Ілля Олександрович Мариніч. "The role of independent audit in post customs control." Technology audit and production reserves 1, no. 6(21) (January 29, 2015): 57. http://dx.doi.org/10.15587/2312-8372.2015.38439.
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Proskurina, N. M. "The Audit of Transactions with Customer-Owned Raw Materials in Foreign Economic Activities." Statistics of Ukraine 80, no. 1 (July 25, 2018): 77–84. http://dx.doi.org/10.31767/su.1(80).2018.01.10.
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The specifics of audit of the transactions with customer-owned raw materials in foreign economic activities (FEA) are shown. It is determined that FEA, being risky ones, need special attention from an external auditor. When scrutinizing such transactions, the latter need to be aware that when a FEA transaction is signed, including one for processing of customer-owned raw materials, the requirements of legal and regulatory acts being in force in Ukraine need to be duly considered. It is demonstrated the Custom Code of Ukraine regulates the work arrangements with customer-owned raw materials in FEA and specifies custom regimes for FEA transactions, with implications for their taxation. The taxation, in turn, is regulated by the Tax Code of Ukraine and has specifics in assessment and payment of value added tax and profit tax. The eligibility for tax credit on the commodities purchased and thereafter exported as raw materials in the custom regime of processing occur on general grounds specified in Section 5 “Value Added Tax” of the Tax Code of Ukraine, and the tax liabilities occur on the date when a customs cargo declaration is submitted for execution. According to Article 39 of the Tax Code of Ukraine, taxation of profits from transactions with related nonresident entities has some specifics. An example of the authors’ review of transactions with customer-owned raw materials in FEA, recording of the results of auditor procedures and the obtained evidences in working documents is given. The format of a working document is subject to professional opinion of an auditor. The test of recording transactions on processing of customer-owned raw materials beyond the boundaries of custom territory of Ukraine is proposed as a working document. The working document, intended to confirm the fact of collecting auditor evidences in order to form the auditor opinion on financial reporting, covers the content of transactions on processing of customer-owned raw materials, information sources for an auditor (primary documents, accounts records), audit procedures and their results, with the auditor’s opinion about the authenticity of recorded information (its confirmation). The working documents enable for regulation and quality assurance of audit procedures, and for unification of the auditor’s actions.
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Syaifullah, Syaifullah, and Ramdany Ramdany. "MENGUKUR TINGKAT KEPATUHAN KEPABEANAN PERUSAHAAN EKSPORT DAN IMPORT DI INDONESIA." JURNAL AKUNTANSI 9, no. 1 (May 2, 2020): 69–89. http://dx.doi.org/10.37932/ja.v9i1.89.
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This study aims to prove the compliance of export - import companies with customs regulations. Samples were taken from companies conducting export - import activities listed on the Indonesia Stock Exchange in 2012 - 2017. The number of samples was 157 companies. Free variables consist of company size, profitability, liquidity and leverage. While the dependent variable is customs compliance (audit compliance). The results showed the level of company compliance with customs regulations in the moderate level (moderate).
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Kalizinje, Frank. "Combating Customs Revenue Fraud in WCO East and Southern African Region: A Mirror Analysis Through the Lens of Malawi." Global Trade and Customs Journal 13, Issue 5 (May 1, 2018): 224–33. http://dx.doi.org/10.54648/gtcj2018024.
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Increasing trade volumes breeds the risk of Customs fraud which challenges Customs administrations to do more with limited resources. Against this backdrop, the study employs mirror analysis in order to identify, classify and approximate Customs revenue fraud in Malawi’s 2015 trade data. The analysis reveals plausible fraud cases in various products and this will inform Customs policies in risk analysis, enforcement and post-clearance audit. To this effect, a fraud control plan which will help in sealing revenue leakages has been suggested. Implications of the study on economic operators and trade facilitation are also addressed.
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Anwar, Khoirul, and Muhammad Havidz Aima. "THE EFFECT OF COMPETENCE AND MOTIVATION ON ORGANIZATIONAL COMMITMENTS AND ITS IMPLICATIONS ON EMPLOYEE PERFORMANCE." Dinasti International Journal of Education Management And Social Science 1, no. 2 (January 2, 2020): 183–96. http://dx.doi.org/10.31933/dijemss.v1i2.74.
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The purpose of this study is to find out and explain the effect of competence and motivation on organizational commitment and its implications for employee performance, which in this case is the performance of the PBC Audit Functional Officer at the Directorate General of Customs and Excise, Ministry of Finance of the Republic of Indonesia. The research method uses a quantitative approach, which became the population in this study were 318 PBC Audit Functional Officers of the Directorate General of Customs and Excise. The selection of sample is done by simple random sampling technique (Slovin 10% error tolerance), so that 77 respondents are determined. Data collection techniques that used are interviews and questionnaire instruments. The questionnaire survey instrument was randomly delivered to the PBC Audit Functional Officer at the Directorate General of Customs and Excise. The data is analyzed using structural equation modeling (SEM) with the Smart PLS 3.0 software program. This study revealed that competence, motivation and commitment organizational had a significant positive effect on employee performance, both partially and simultaneously. Besides that, organizational commitment variable does not mediate competence and motivation variables on employee performance.
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Basso, Robert. "What every employer needs to know about I-9 audits." Strategic HR Review 18, no. 2 (April 8, 2019): 71–75. http://dx.doi.org/10.1108/shr-11-2018-0093.
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Purpose This paper aims to put I-9 audit and its compliance into perspective for employers. The paper explains what an I-9 audit is, what it means for employers, who is responsible for maintaining its forms, types of businesses most targeted for I-9 audits, what happens when notified that one is being audited, what type and how much penalties does a business incur if it fails to comply, the difference between technical and substantive violations, factors that Immigration and Customs Enforcement considers for determining penalty amounts against employers, what businesses should do if targeted with I-9 audit, business owners’ I-9 audit rights and how to proactively avoid being targeted by an I-9 audit. Design/methodology/approach The content of this paper was generated through practical experience, interaction with corporate entities and HR staff members, as well as industry knowledge and observations. Findings Every audit is different. It should be expected that all details be examined closely. In the recent case of a business subjected to an I-9 audit, auditors closely examined details of sections 1 and 2 of the I-9 forms for all new hires but did not examine section 3 for re-hires. This reinforces the importance of employers keeping careful track of records for all new hires. All employee I-9 forms should be filed together in a binder or file folder separately from employees’ HR file. While re-hires were not examined, this is no excuse for not properly re-verifying and tracking this information. Originality/value This paper was developed because of the interactions with companies that are facing the issue of I-9 audits. The author developed his responses to help HR leaders and managers better understand and address the challenges as well as the process associated with I-9 audits.
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Mirtaleb, Shekofe, and Morteza Sameti. "The Role of Performing Audit after Clearance in the Customs." Asian Journal of Research in Banking and Finance 5, no. 3 (2015): 99. http://dx.doi.org/10.5958/2249-7323.2015.00047.4.
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Glazkova, G. "Application of the methods in conducting the audit customs inspections." Auditor, no. 24 (December 25, 2014): 21–25. http://dx.doi.org/10.12737/12841.
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Murhaban, Murhaban, and Jufrizal Jufrizal. "ANALISIS PENGGUNAAN BENFORD’S LAW DALAM PERENCANAAN AUDIT DI DIREKTORAT JENDERAL BEA DAN CUKAI CABANG KOTA LHOKSEUMAWE." Jurnal Akuntansi dan Keuangan 5, no. 1 (February 2, 2017): 38. http://dx.doi.org/10.29103/jak.v5i1.1812.
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This study aims to analyze the use of Benford's Law in Audit Planning at the Directorate General of Customs and Excise, Lhokseumawe City. The data used in this study are secondary data obtained directly from the Directorate General of Customs and Excise, Lhokseumawe City in 2015-2017. Data analysis methods used in this study are First Digits, Second Digits, and Three Digits. The results show that Benford's Law requirements analysis meet the requirements, and from the results of the Benford's Law data analysis, there are differences in the actual frequency data patterns with the Benford's Law frequency pattern, and also from the differences in frequency patterns that show that Benford's Law is effective and could be used to detect predictions of audit findings appropriately.
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ÜYÜMEZ, Erkan Mustafa, and Raşit GÜLTEKİN. "Gümrük Denetimi∗ : Türkiye Uygulamalarının Analizi - Customs Audit: Analysies Of Turkey Practices." Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 8, no. 14 (April 7, 2016): 343. http://dx.doi.org/10.20875/sb.30139.
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Berzan, Aleksander Aleksandrovich, and Svetlana Anatolievna Miklava. "Creation of an end-to-end customs control system as an economic security tool." SHS Web of Conferences 118 (2021): 03008. http://dx.doi.org/10.1051/shsconf/202111803008.
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The purpose of the study is to identify ways to create a system of end-to-end customs control which would improve the efficiency of the activities of customs authorities and increase the level of economic security of the state. The research used methods of analysis and synthesis, formal logical, and comparative-legal method. The analysis of the customs control system resulted in the identified problems that do not allow increasing the efficiency of customs control and the level of economic security of the state. To solve them, the authors propose to organise the collection of primary information at checkpoints across the state border based on the use of objective control means, and to ensure its availability during subsequent customs operations including when declaring goods and in the process of customs control after the release of goods. In addition, it is proposed to ensure the interaction of customs authorities with other state bodies, the introduction of the institution of customs audit and the implementation of a mechanism to stimulate companies to exit the shadow sector of the economy. The novelty of the research is the proposed model of the end-to end control system, which ensures an increase in the efficiency of customs authorities and the level of economic security of the state.
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Denysenko, Mykola P. "MANAGEMENT TECHNOLOGIES FOR ENHANCING INTEGRATED PROCESSES IN THE CUSTOMS AND LOGISTICS SERVICES SECTOR." Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 147, no. 3 (December 29, 2020): 57–66. http://dx.doi.org/10.30857/2413-0117.2020.3.5.
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The article discusses the issues of modern electronic technologies implementation in managing integrated processes in the customs and logistics services sector in Ukraine. It is argued that collection and processing of large amounts of information are hardly possible without the use of latest information technology advancements. It has been verified that to operate effectively, the "Electronic Customs" should involve close interaction between all its subsystems, such as electronic declaration; electronic document management; risk analysis and risk management; transit control delivery; single interdepartmental automated system for collecting, storing and processing information; implementation of fully automated government control; unified database of regulatory and reference documentation used for customs purposes; information support for audit and law enforcement activities. The research findings have revealed a number of benefits of using the electronic declaration pattern, in particular, it contributes to boosting trade, reducing the time period for customs control, eliminating of subjective factors while handling customs procedures through the use of online prior notification and preliminary electronic customs declaration in the frameworks of customs clearance of goods and customs documents and goods delivery. Ultimately, building a multifunctional integrated system of "Electronic Customs" is focused towards better facilitating and enhancing the customs units performances by speeding up customs control and customs clearance procedures, improving the public service quality in the area government customs regulation, mitigating the risk of any illegal actions and corruption along with ensuring and enhancing the customs services security in Ukraine, contributing to further development, adaptation and successful harmonization of information systems of the State Customs Service of Ukraine to the European Union standards and good practice.
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Shcherbatiuk, Natalia. "Customs control organization: european experience." Law Review of Kyiv University of Law, no. 1 (April 15, 2020): 387–91. http://dx.doi.org/10.36695/2219-5521.1.2020.76.
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The article presents the result of theoretical substantiation of the importance of customs control of foreign economic activity and the development of practical recommendations on its improvement and efficiency improvement in Ukraine. It has been determined that in the EU countries for the identification and development of risk factors in the customs sphere, the basic role is played by electronic systems and services, which should improve the quality of the customs authorities in the EU, in particular, ensure the effectiveness of customs control and its preventive component. It is established that the modern imperative for the implementation of customs control is the development of a new customs IT infrastructure, without which its effectiveness in modern conditions is significantly reduced. The state of institutional support for the development of customs control in Ukraine is analyzed, the main problems and ways of increasing the effectiveness of customs control in the system of public administration of foreign economic activity are outlined. For the first time, a step-by-step adaptation model of the Customs Blueprints implementation of the Customs Blueprints has been formed on the basis of the systematization of foreign and domestic experience in the institutional support of customs control of the FEA subjects. baselines, mandatory steps and urgent measures to be implemented in customs control practice in Ukraine to form a favorable institutional environment in legal, organizational and information technology areas through the introduction of the practice of customs rules and procedures of the riskbased customs audit in conditions of complete digitalization of customs formalities It was established that the system of customs security of Ukraine should be determined taking into account the international experience of the leading countries of the world. It was stated that the basic imperative of the implementation of customs control in the world fiscal practice is the maximum simplification of customs control procedures. This is due to the desire of governments to accelerate international trade, which will have a positive impact on the socio-economic development of the state.
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Ficzere Nagymihály, Kornélia, and László Czencz. "Post-control of agricultural subsidies provided by EU." Acta Agraria Debreceniensis, no. 28 (February 23, 2008): 31–35. http://dx.doi.org/10.34101/actaagrar/28/2959.
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The greatest part of the incomes (nearly fifty percent) of the European Union is spend on the agriculture and the agricultural policy is the most complex field among the common policies. In Hungary the payments from Guarantee Section of EAGGF are carried out by one Paying Agency (Agricultural and Rural Development Agency), the post audit of payments are carried out by Investigation Network of Hungarian Customs and Finance Guard on the base of Council Regulation No. 4045/89. A full co-operation of the business operators is expected during the audit, which means the presentation of the complete accounting file related to subsidies. To avoid declarations on irregularities during the audit and the following order on repayment of the subsidy, all requirements of gaining subsidies have to be kept. The state authorities, in present case the customs authority should pay special attention to the risk analysis activity, and its harmonising with the proposals and guidelines of the Commission. Getting acquainted and using in practice the actual requirements and proposals of the Commission’s guidelines is expected at all levels of the control service of the HCFG, but primarily the Special Service has to continue its present practice in this field. The measures mentioned above, respectively the effective period taken under analysis teens from the date of accession until June 2005.
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Laszuk, Mirosława. "Ułatwienia w prowadzeniu działalności gospodarczej w obszarze międzynarodowego obrotu towarowego wynikające z pakietu prawnego UKC. Wybrane aspekty." Prawo 323 (December 29, 2017): 223–33. http://dx.doi.org/10.19195/0524-4544.323.20.
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Facilitations for conducting businesses in the international trade in goods under the Union Customs Code. Selected aspectsThe Union Customs Code, the delegated regulation, and the implementing regulation contain a wide array of facilitations for entrepreneurs trading in goods. The major role is played by the Authorized Economic Operator AEO and the Binding Tariff Information BTI, which provide numerous benefits for the entities conducting the international trade in goods. Nevertheless, despite numerous advantages both institutions provide other solutions which are less beneficial for the entities enjoying them; for example, acomplicated audit procedure followed when issuing AEO permits, and “the prohibition on purchasing” Binding Tariff Information, which has been recently introduced.
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Laszuk, Mirosława, and Dana Šramková. "Challenges of Customs Law during the Paradigm of “Facility and Security” in International Trade." Białostockie Studia Prawnicze 26, no. 5 (December 1, 2021): 9–21. http://dx.doi.org/10.15290/bsp.2021.26.05.01.
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Abstract Changing conditions within international trade as well as the implementation of the facilitation and security paradigm have significantly impacted the structure of customs law. Both the SAFE Framework as well as the Trade Facilitation Agreement had indicated the need to maintain a balance between regulations introducing simplifications and those ensuring safety and security. One example of such a solution is the institution of the authorised economic operator (AEO), which grants those entities opportunities to take advantage of a number of simplifications, such as the filing of the simplified customs declaration, making entries in a registry, or performing self-assessments, but, at the same time, maintains the requirement of safety and security (through a detailed audit of the enterprise before AEO certification). However, by allowing authorised economic operators to perform self-assessment in respect of goods that have entered into the customs territory of the European Union and are to be released for trade, EU legislators have created significant challenges concerning the realm of safety and security, especially concerning the institution that is the most important within that area – that of customs controls. Despite all this, its importance to safety and security remains distinctive and may be seen in the emergence of new types of customs controls which concern only this particular sphere.
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Cho, Jeong Cheol. "Overview of the Korean Classification Regime and Notable Matters (Part I)." Global Trade and Customs Journal 13, Issue 2 (February 1, 2018): 75–77. http://dx.doi.org/10.54648/gtcj2018011.
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Classification refers to identification of the classification code of a certain imported/exported good in accordance with standards and system of harmonized system. Classification is used as a standard in determining the tariff rate/exemption/origin, and accuracy in classification is required. Six digit codes provided under the HS convention are commonly used world-wide. Korea uses ten digit codes in accordance with Korea’s appendix to Customs Act and Harmonized System of Korea (HSK). For purposes of accurate classification, (1) possibility for error arising from amendment of HS to reflect development of new products and changes in the trade environment should be minimized, (2) appropriate response should be made to different classifications for the same goods due to differences in interpretations adopted by each country, and (3) grounds for classification should be prepared to secure accuracy in determination of origin for purposes of Free Trade Agreement (FTA) benefits. In addition, classification should be made in accordance with established standards, with no regard for customs rate applicable to a certain good. However, since Korea Customs Service tends to prefer classification yielding a high tariff rate due to its nature as a revenue agency, taxpayers should consider active response to customs audit.
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Vakulchyk, O., V. Fesenko, and A. Chmara. "Development and problem aspects of customs postclearance audit of import and export operations in Ukraine." Economic scope, no. 147 (July 4, 2019): 5–19. http://dx.doi.org/10.30838/p.es.2224.040719.5.544.
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Al-Shbail, Tariq. "The impact of risk management on revenue protection: an empirical evidence from Jordan customs." Transforming Government: People, Process and Policy 14, no. 3 (May 13, 2020): 453–74. http://dx.doi.org/10.1108/tg-02-2020-0025.
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Purpose Customs risk management has been widely recognized as a powerful tool to balance between trade facilitation and revenue maximization. However, most customs administrations worldwide, particularly in developing countries, are suffering from a lack of experience and knowledge to assess their risk management systems for revenue protection (RP). Customs risk management has a very limited legacy in the literature. Academic research is quite scarce and very limited, although its relevance to customs administrations. This paper aims to identify the key risk profiles and indicators that contribute to the protection of customs revenue and investigate the role of these risk profiles and indicators on customs RP using the case of Jordan Customs. Design/methodology/approach This study adopts a panel data approach by using the case of Jordan Customs. Data were collected from the risk targeting and selectivity system at Jordan Customs for the year 2019, a total of 600 observations. Findings The findings show that all risk targeting criteria except random selectivity (RS) and HS code have a significant positive association with RP. The findings also revealed that RS is an effective tool to prevent traders with fraud and offenses history from a prediction of targeting patterns and to assess the traders’ compliance and make sure their declarations are free from fraud or offenses. Moreover, the findings of this study indicate that customs administrations should adopt alternative programs such as authorized economic operator and post clearance audit as an effective means to measure and improve compliance. Research limitations/implications The main contribution of this study lies in proposing a model to assist customs administrations in assessing the performance of risk management systems to protect revenue. This model provides a comprehensive conceptualization and explanations necessary for numerous aspects of risk management projects and it assists to predict the outcomes based on formulated indicators. Practical implications This study provides guidelines for risk analysts on how to identify and assess the key risk profiles and indicators that effect on maximizing the detection of revenue leakage and to obtain interpretable and predictable results. In addition, the findings of this study will assist customs administrations in supporting revenue collection, minimizing uncertainty, allocating resources more effectively to target high-risk consignments, while simplifying the procedures for the safe consignments. Originality/value This paper is of significant value because it is one of the preliminary studies that empirically identify the risk indicators/profiles that contribute to the protection of revenue and investigate the predictive power of these risk indicators/profiles as a key predictor to protect customs revenue.
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Mazhaeva, Tatyana V., V. I. Kozubskaya, and S. V. Sinitsyna. "CURRENT ISSUES OF THE IMPLEMENTION OF HAZARD ANALYSIS CRITICAL CONTROL POINT (HAССP) PRINCIPLES IN PUBLIC CATERING FACILITIES." Hygiene and sanitation 96, no. 12 (March 27, 2019): 1151–54. http://dx.doi.org/10.18821/0016-9900-2017-96-12-1151-1154.
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The paper discusses the non-mandatory audit experience aimed at the improvement of the relevance of the risk-based sanitary and epidemiological supervision of public catering facilities. The facilities were assessed with the use of a point scale according to the checklist integrating Technical Regulations of the Customs Union 021/2011 on Food Safety and the current Sanitary Regulations. Each procedure was assessed in terms of thoroughness and efficiency of the preventive measures taken by the catering facility ensuring food safety and complying with the HACCP principles.
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Hossain, Mohammad Akbar. "The Role of Selectivity Criteria for Effective Post-clearance Audit (PCA): Bangladesh Perspectives." Customs Research and Applications Journal 2, no. 1 (July 12, 2020): 01–25. http://dx.doi.org/10.31092/craj.v2i1.51.
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The Post-clearance Audit (PCA) is being used by the Customs administrations across the world to facilitate trade as well as to reduce revenue evasion. As a limited number of declarations or entities need to be audited, the selectivity criteria for identifying the riskiest ones for conducting PCA is of utmost importance for the effectiveness of audit. A wrong selection for audit will be counterproductive. That is why, this paper will examine how the selectivity criteria impacts the PCA.
The WCO and WTO have advised the administrations to utilise the PCA mechanism to enhance cross-border trade. The Revised Kyoto Convention (RKC) of WCO and the Trade Facilitation Agreement (TFA) of WTO have focused on systematic use of PCA rather than examining every imported consignment at the ports. Therefore, the PCA assists the authorities expedite clearance of goods, while, at the same time, ensures plugging leakages and, finally, enhances collection of duties and taxes at the import stage.
Moreover, the PCA also creates opportunities for the authorities to catch tax evaders in future as the results of PCA may further be used for the proper implementation of Risk Management (RM) mechanism. Effective RM helps single out the risky consignments and facilitate clearance of the low risk consignments. So, if the selectivity criteria for PCA are not properly set, both the PCA and RM system will be adversely affected, ultimately paralysing the revenue administration of a country thereby reducing its economic competitiveness.
This study will scrutinise the existing selection procedures for PCA with qualitative analysis. Due to lack of availability of reliable data, the author interviewed some of the main stakeholders and the Customs and VAT officials to analyse the mechanism for identifying the loopholes and prospects of the PCA initiative.
Furthermore, this paper will not only help the administrations to set the selectivity criteria for PCA, but also assist the administrations to redesign their existing PCA selectivity system.
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Vakulchyk, Olena, Valeriia Fesenko, and Oksana Knyshek. "INTERNAL CONTROL AND AUDIT OF ENTERPRISES’ COMPLIANCE WITH CUSTOMS REQUIREMENTS WHILE CON-DUCTING FOREIGN ECONOMIC ACTIVITY." Baltic Journal of Economic Studies 3, no. 4 (2017): 18–23. http://dx.doi.org/10.30525/2256-0742/2017-3-4-18-23.
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Grytsyshen Dymytrii, Grytsyshen Dymytrii, and Opanasiuk Andrii Opanasiuk Andrii. "INSTITUTIONALIZATION OF PUBLIC FINANCIAL AND CONTROL ACTIVITY AS A TOOL FOR FIGHTING ECONOMIC CRIME." Socio World-Social Research & Behavioral Sciences 03, no. 01 (January 14, 2021): 39–54. http://dx.doi.org/10.36962/swd0301202139.
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The essence of institutionalization of the state financial and control activity is defined in the article. The activity of the Accounting Chamber as the highest audit body in Ukraine is studied. The normative legal acts regulating the activity of the State Audit Service of Ukraine are analyzed and generalized. The tasks and functions of the State Tax Service of Ukraine and the State Customs Service of Ukraine as institutional subjects of the state financial and control activity are defined. The institutional principles of the state financial and control activity in the focus of the fight against economic crime in the format of the activity of the State Treasury Service of Ukraine have been worked out. The functional directions and peculiarities of the activity of the State Financial Monitoring Service are analyzed. The matrix of institutionalization of financial control activity as a tool for combating economic crime has been formed. Keywords: economic crime, institutionalization, state financial and control activity, institutional principles.
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Ivashova, L. M., M. F. Ivashov, and O. O. Kritenko. "Deshadowing of foreign economic activity based on the development of methods of risk analysis and customs audit." Public administration and customs administration, no. 4 (2020): 119–28. http://dx.doi.org/10.32836/2310-9653-2020-4.19.
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Ivashova, L. M., M. F. Ivashov, and O. O. Kritenko. "Deshadowing of foreign economic activity based on the development of methods of risk analysis and customs audit." Public administration and customs administration, no. 4 (2020): 119–28. http://dx.doi.org/10.32836/2310-9653-2020-4.19.
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Efremova, E. I. "Specific Features of Audit and Assessment of Foreign-Trade Barter Deals." Vestnik of the Plekhanov Russian University of Economics, no. 4 (July 29, 2018): 69–78. http://dx.doi.org/10.21686/2413-2829-2018-4-69-78.
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Today the impact of foreign-trade operations as an important element of foreign – economic activity on economy of Russia has increased. Thus showing all stages of foreign-trade barter deal is becoming more and more acute. Because of that the organization could avoid difficulties in the process of shaping income of the operation. As a result of export-import operation integration not only positive effects but also certain problems were found. Practice of auditing demonstrated that currency, commercial and finance risks are not controlled completely or are controlled insufficiently, which can cause damages to the organization. An important step during auditing is the process of identifying advantages and disadvantages in the existing control over foreign-trade barter deals. In case such a control is absent, the assessment of goods movement on the way, in places of storage and transportation is violated. According to the Federal Customs Service import reached the minimum value in the last 5 years. It is connected mainly with food embargo (which caused the record drop in deliveries from EU countries), numerous bans introduced last year and fall in the ruble rate. The author advanced methodology of barter deal auditing during conducting foreign economic activity by organizations and the system of record-keeping of operations, which play an important role in foreign trade of Russian organizations and entrepreneurs.
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Azizov, Sherzod Uktamovich. "IS IT OBJECTIVE OR A LIFE NEED TO INTRODUCE CUSTOMS AUDIT IN UZBEKISTAN !: THEORETICAL BASIS AND PRACTICAL EXPERIENCES." Theoretical & Applied Science 83, no. 03 (March 30, 2020): 278–82. http://dx.doi.org/10.15863/tas.2020.03.83.53.
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Liang, Lee Heng, Mohd Norfian Alifiah, and Loo Ern Chen. "The Elements of Conceptual Model Goods and Services Tax Registered Persons in Malaysia." Asia Proceedings of Social Sciences 2, no. 2 (December 3, 2018): 65–69. http://dx.doi.org/10.31580/apss.v2i2.337.
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Goods and Services Tax (GST) system was implemented on the 1st April 2015 in Malaysia. Like many others tax administration, tax compliance has been a major concern to the Royal Malaysia Customs Department (RMCD) (Zainol et al., 2015). The issue of tax non- compliance such as over claiming of input tax, not issuing tax invoices, and under declaring output tax by the registered persons induced this study. Thus, this study seeks to establish the determinant factors that may influence the tax compliance behaviour of GST registered person in Malaysia. This study also attempts to propose a conceptual framework GST tax compliance behaviour by integrating economic factors such as tax structure system of GST tax rate, audit, penalty/fine, and psychological and sociological factors like attitude towards GST and GST tax knowledge.
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Turyanskyy, Yuriy, Irena Svydruk, Orystlava Sydorchuk, Nataliіa Mitsenko, and Olga Klepanchuk. "Management priorities of tax reform in Ukraine: implementation of international experience." Investment Management and Financial Innovations 17, no. 2 (July 2, 2020): 320–33. http://dx.doi.org/10.21511/imfi.17(2).2020.25.
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The paper proves that the Ukrainian economy’s systematic structural crises stipulated the necessity of choosing the effective forms of tax mechanism for its regulation. Systemic and institutional methods have been used to study the peculiarities of Ukrainian tax regulation. The methods of coefficient and relative values have been used to assess certain parameters of the tax burden. The dynamics of statistical data have been studied by the method of trend analysis. To determine the impact of the current tax system of Ukraine on economic growth, the authors tested several hypotheses about the dependence of the tax system and: GDP (1), industrial production (2), exports (3), investment dynamics (4), and unemployment rate (5) using econometric analysis with the package-statistical module EViews. The existence of a directly proportional relationship between the growth of tax revenues to the budget of Ukraine and the change of certain macroeconomic indicators is substantiated. It was found that the total tax burden on business in Ukraine reaches 41.5% of corporate profits, which exceeds similar indicators in most European countries. A tax regulation mechanism to stabilize the Ukrainian economy is proposed, in particular: proposals to revise tax rates, implement macroeconomic risk management tools, customs post-audit while providing transparency of tax legislation and its harmonization with the EU Customs Code, digitalization of the service component of tax administration.
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Bakaeva, O. Yu, and E. V. Pokachalova. "MONITORING AND AUDIT AS A TOOL OF ACHIEVING BALANCE OF PRIVATE AND PUBLIC INTERESTS IN TAX AND CUSTOMS LEGAL RELATIONS." Вестник Пермского университета. Юридические науки, no. 42 (2018): 616–43. http://dx.doi.org/10.17072/1995-4190-2018-42-616-643.
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Krioni, A. E. "The Genesis of the Private Financial Control in Ancient Russia." Accounting. Analysis. Auditing 6, no. 3 (June 5, 2019): 76–83. http://dx.doi.org/10.26794/2408-9303-2019-6-3-76-83.
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To search the roots of historical institutions in deep antiquity is a way which is completely justified and even necessary. However, it so happens that sometimes under new conditions even the most ancient phenomena undergo such strong transformations that their initial characteristics could not be found by simple reading of historical documents of law. One of these phenomena, according to the author, seems to be the institute of the Old Russia’s private audit to be visibly found in the financial life of the Slavs after a deep examination of trade customs and traditions of making deals. Such acts as “Zaklich”, “The Commandment on Bargaining” in Oustav of the Grand Prince Jaroslav Vlademerich of Sudh, article 27 of the section “On Chelyadins” in Pravda Rouskaya and similar provisions included in the Code of Trade Law describe the procedure which makes us admit that private control in Ancient Russia existed.
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Skoromtsova, T. O. "RESPONSIBILITY OF SUBJECTS OF FOREIGN ECONOMIC ACTIVITY ACCORDING TO THE RESULTS OF THE CUSTOMS POST AUDIT: NATIONAL PRACTICE AND EXPERIENCE OF EU COUNTRIES." Scientific Bulletin of Mukachevo State University. Series “Economics”, no. 1(11) (2019): 142–46. http://dx.doi.org/10.31339/2313-8114-2019-1(11)-142-146.
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Chen, Hanmei, Weishi Jia, Shuo Li, and Zenghui Liu. "Governmental customer concentration and audit pricing." Managerial Auditing Journal 36, no. 2 (April 6, 2021): 334–62. http://dx.doi.org/10.1108/maj-01-2019-2159.
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Purpose The purpose of this paper is to examine how the concentration of a specific customer type – governmental customer, affects the pricing of audit services in the USA. Design/methodology/approach This paper applies a standard audit pricing model by regressing audit fees on governmental customer concentration and other common determinants of audit fees. This paper also adopts an instrumental variable approach and performs propensity-score matched sample analyzes to mitigate the potential endogeneity problem. Findings Using data from major customer disclosures of US publicly listed firms from 2000 to 2014, this paper finds that governmental customer concentration is positively associated with audit fees, suggesting that a higher level of governmental customer concentration increases a firm’s audit risks and audit effort. In addition, this paper performs cross-sectional analyzes and show that the association between governmental customer concentration and audit fees is more pronounced for firms with weak internal governance, weak external monitoring and high financial risks. Originality/value This paper furthers the understanding of the interactive relationships in supply chain systems and adds new evidence to the literature on customer concentration. Prior studies on customer concentration typically treat all customer types in a uniform manner. To the knowledge, this is the first study that separates governmental customers from other types of customers in an audit pricing setting. The findings highlight the importance of examining governmental customer concentration when assessing a firm’s audit risks and audit fees.
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Krishnan, Gopal V., Panos N. Patatoukas, and Annika Yu Wang. "Customer-Base Concentration: Implications for Audit Pricing and Quality." Journal of Management Accounting Research 31, no. 1 (February 1, 2018): 129–52. http://dx.doi.org/10.2308/jmar-52040.
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ABSTRACT What are the implications of major customer dependency, i.e., the degree of a supplier firm's dependency on its major customers, for external auditors? While the conventional view emphasizes the negatives of major customer dependency for client business risk, we find that suppliers with more concentrated customer bases spend less on audit fees. The evidence is consistent with reduced audit effort due to efficiency gains in the audit process, especially when suppliers with more concentrated customer bases share the same auditors with their long-standing major customers. The audit fee discount we identify does not imply that audit quality declines with customer-base concentration. In fact, we find that suppliers with more concentrated customer bases are less likely to experience material restatements of previously audited financial statements. Taking the external auditors' perspective, our study provides new managerial insights on the costs and benefits of major customer relationships for supplier firms. Data Availability: All data are available from sources identified in the text.
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Ramdhani, Kurniawan. "Optimization of Sharia Auidit of Islamic Financial Institutions on Employee Performance at Bank Syariah Mandiri Bondowoso." Mabsya: Jurnal Manajemen Bisnis Syariah 2, no. 2 (November 23, 2020): 77–96. http://dx.doi.org/10.24090/mabsya.v2i2.3979.
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This study aims to determine the extent of the implementation of sharia audits on Islamic financial institutions in reviewing employee performance. In addition, the function of sharia audits is to control the supervision system, examining sharia financial institutions so that they remain in compliance with sharia principles in the application of audits.
This research method uses descriptive qualitative methods in the assessment of the state of the research object. In the end, a conclusion will be drawn and described with a theory that is already in force and with regard to the object of research.
The results of this study are the application of the concept of good corporate governance in the sharia aideit process at BSM Bondowoso where the intended concept is the application of sharia principles as compliance in the employee performance audit process applied by BSM Bondowoso, while the sharia audit process itself is reviewed from several values among fairness, partnership, openness, the application of values is carried out by the internal supervisor when conducting the audit process by the internal supervisor to all employees without fail. In the concept of good corporate governance, it is not only focused on the implementation of the sharia audit process, even BSM Bondowoso gives rewards and punishments to employees who apply sharia principles and compliance and maintain the good name and advance BSM Bondowoso and serve customers optimally and serve professionally by implementing values of siddiq, fathanah, professional as the slogan and work culture of BSM Bondowoso.
It can be concluded that the implementation of sharia audits on BSM employee performance is applied to all employees without exception of sharia principles, while the concept of good corporate governance is evaluated in terms of employee performance applying the principles of justice, partnership, and openness carried out by internal supervisors. In addition, BSM Bondowoso provides rewards and punishments to employees who have helped develop BSM Bondowoso progress and work professionally and apply Siddiq Fathanah's values and professionalism in serving BSM Bondowoso customers.
Penelitian ini bertujuan untuk mengetahui sejauh mana pelaksaanaan audit syariah pada lembaga keuangan syariahdalam meninjau kinerja karyawan. Selain itu fungsi audit syariah yaitu sebagai pengendalian sistem pengawasan, pemeriksaan pada lembaga keuangan syariah agar tetap pada kepatuhan prinsip-prinsip syariah dalam penerapan audit.
Metode penelitian ini menggunakan metode kualitattif deskriptif diama pengkajian pada keadaan objek penelitian. Pada akhirnya akan di tarik sebuah kesimpulan dan di deskripsikan dengan teori yang sudah berlaku dan berkenaan dengan objek penelitian.
Hasil penelitian ini adalah Penerapan konsep good coorporate govarnance dalam proses auidit syariah di BSM Bondowoso dimana konsep yang dimaksud adalah penerapan prisip-prisip syariah sebagai kepatuhan dalam proses audit kinerja karyawan yang diterapkan BSM Bondowoso, sedangkan proses audit syariah itu sendiri di tinjau dari beberapa anilai diantranya keadialan, kemitraan, keterbukaan, penerapan nilai-nilai dilakukan oleh pengawas internal saat melakukan proses audit oleh pengawas internal kepada semua karyawan tanpa terkeculai. Dalam konsep good coorporate governance tidak hanya di terpkan pada pelaksaan proses audit syariah saja bahkan BSM Bondowoso memberi reward dan punishmen kepada karywan yang menerapkan prinsip dan kepatuhan auidit syariah dan menjaga nama baik dan memajukan BSM Bondowoso serta melayani nasabah secara optimal dan melayani secara profesional dengan menerapkan nilai-niai siddiq, fathanah, profesional sbagai semboyan dan budaya kerja BSM Bondowoso.
Dapat ditarik kesimpulan bahwa dalam penerapan audit syariah terhadap kinerja karyawan BSM diterapkan kepada semua karyawan tanpa terkrcuali dengan prinsip-prisip syariah, sedangkan dari konsep good coorporate govarnace ditinjau dari kinerja karyawan yang menerapkaan prinsip keadilan, kemitraan, serta keterbukan yang dilakukan oleh pengawas interna. Selain itu BSM Bondowoso memberikan reward dan punishmen kepada karyawan yang telah mmbantu mengembakan kemajuaan BSM Bondowoso dan bekerja secara profesional dan menerapkan nilai-nilai siddiq fathanah dan profesionalisme dalam melayani nasabah BSM Bondowoso